ARROW4D®What an ESG report is.
It is the periodic account of an organisation's performance across three domains: environmental, social and governance, using indicators that stay comparable from one period to the next. It exists because investors, clients and regulators need to judge organisations against the same yardstick, and prose alone cannot be compared.
Environmental
Energy and water use, emissions, waste and land use, stated in physical units rather than intentions.
Social
Health and safety at work, training, working conditions, and the effect of the activity on the supply chain and the surrounding community.
Governance
How decisions are made and who answers for them: decision structure, ethics, transparency and risk control.
What makes it credible
Indicators that are measured and verifiable, the same method from one period to the next, and the source of the data named. Without that it is communication, not reporting.